https://www.taxtmi.com/caselaws?id=206591 Remission of central excise duty on molasses was available where the goods had become unfit for consumption and were destroyed under official supervision. The second proviso to Rule 49(1) of the Central Excise Rules, 1944 permits non-demand of duty on goods proved unfit for consumption or marketing, subject to conditions imposed by the Commissioner, and allows destruction once unfitness is established. An undertaking given at the time of storage could not override this statutory entitlement, and delay in seeking permission did not defeat remission on these facts. The duty demand was therefore not sustainable. en-us Tue, 25 Jan 2011 00:00:00 +0530 Wed, 09 Nov 2011 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206591 Remission of central excise duty on molasses was available where the goods had become unfit for consumption and were destroyed under official supervision. The second proviso to Rule 49(1) of the Central Excise Rules, 1944 permits non-demand of duty on goods proved unfit for consumption or marketing, subject to conditions imposed by the Commissioner, and allows destruction once unfitness is established. An undertaking given at the time of storage could not override this statutory entitlement, and delay in seeking permission did not defeat remission on these facts. The duty demand was therefore not sustainable. Case-Laws Central Excise Tue, 25 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206591